Report includes Restatement data from the full year 2012. Provides a detailed analysis and comparison of financial restatements over a twelve-year period. Highlights include: Restatements from large US companies increased for the third straight year totaling 245 for 2012. Restatements by non-accelerated filers declined to 386 for 2012. The average number of days restated was 534 during 2012 marking the fifth year in a row with a restatement period near 500 days.